A. Significant accounting policies
B. Accounting changes
C. Acquisitions/divestitures
D. Fair value
E. Financial instruments (excluding derivatives)
F. Inventories
G. Financing receivables
H. Plant, rental machines and other property
I. Investments and sundry assets
| ($ in millions) | ||
| At December 31: | 2008 | 2007* |
|---|---|---|
|
* Reclassified to conform with 2008 presentation of deferred taxes, previously combined in investments and sundry assets. ** Deferred transition and setup costs and other deferred arrangements are related to Global Services client arrangements. Also see note A, “Significant Accounting Policies,” for additional information. + See note L, “Derivatives and Hedging Transactions,” for the fair value of all derivatives reported in the Consolidated Statement of Financial Position. |
||
| Deferred transition and setup costs and other deferred arrangements** | $1,548 | $1,475 |
| Derivatives — noncurrent+ | 1,117 | 259 |
| Alliance investments: | ||
| Equity method | 167 | 271 |
| Non-equity method | 285 | 879 |
| Prepaid software | 370 | 221 |
| Long-term deposits | 277 | 285 |
| Marketable securities | 6 | 531 |
| Other assets | 1,289 | 1,327 |
| Total | $5,058 | $5,248 |
